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Publication 17 - Your Federal Income Tax (For Individuals) - Figuring a Loss
Appraisal. An appraisal to determine the difference between the FMV of the property immediately before a casualty...
Publication 561 - Determining the Value of Donated Property - Appraisals
Appraisals. Appraisals are not necessary for items of property for which you claim a deduction of $5,000 or...
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